1.audit 审计 B}?5]N==]
2.attestation 鉴证 Q/I!}C4
3.credibility 可信赖程度 Jd(,/q
4.audit of financial statements 财务报表审计 e~@[18
5.agreed-upon procedures 执行商定程序 fX.>9H[w@~
6.high levels of assurance 高水平保证 sqJSS
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7.compilation 编制 :Jy'#c
8.reliability 可靠性 4EZ9hA9+
9.relevance 相关性 2?,EzBeal
10.professional skepticism 职业谨慎 kc @[9eV
11.objectivity 客观性 M^iU;vo
12. professional competence 专业胜任能力 K]|> Et`
13.Senior/CPA-in-charge 项目经理 5ish\"
14.audit engagement letter 业务约定书 /D^"X
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15.recurring audit 连续审计
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16.the client 委托人 Eam
17.change CPA 更换注册会计师 7#U^Dx\yh
18.the existing CPA 现任注册会计师 *l;B\=KR
19.the successor CPA 后任注册会计师 t{FlB!jv
20.the preceding CPA前任注册会计师 dd%h67J2<
21.issue the audit report 出具审计报告 IS[thbzkZ
22.expert 专家 7.@TK&
23.the board of directors 董事会 80&.JP.
24.knowledge of the entity‘ s business 了解被审计单位情况 $m+sNEAa
25.assess material misstatement risks评估重大错报风险 (85Fv&a
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 J?}WQLVP'
27.a general knowledge of —— 初步了解―――的情况 ?(m
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28.a more knowledge of—— 进一步了解的情况 6{+{lBm=y
29.the prior year‘s working papers 以前年度工作底稿 f=!VsR2o
30.minutes of meeting 会议纪要 RE=+Dz{
31.business risks 经营风险 d/|D<Sb[s
32.appropriateness 适当性 S:q3QgU=X
33.accounting estimate 会计估计 OhmQ,
34.management representations 管理层声明 )+"'oY$]}
35.going concern assumption 持续经营假设 WN5`;{\
36.audit plan 审计计划
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37.significant audit areas 重点审计领域 ]%Nl
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38.error 错误 ~7t$MF.
39.fraud舞弊 b0A1hb[|
40.modified or additional procedures 修改或追加审计程序 +1!qs,
41.misappropriation of assets 侵占资产 HU-QDp%*r7
42.transactions without substance 虚假交易 VY"9?2?/
43.unusual pressures 异常压力 E55t*^`
44.the suspected noncompliance 涉嫌存在违法行为 ;w-qHha
45.materialiy 重要性 Kryo}
46.exceed the materiality level 超过重要性水平 _s$_Sa ;
47.approach the materiality level 接近重要性水平 P<2+L|X?}
48.an acceptably low level 可接受水平 drd/ jH&
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 gEhN3(
50.misstatements or omissions 错报或漏报 ^1x*lLf
51.aggregate 总计 UMp/\&0
52.subsequent events 期后事项 -}4NT{E
53.adjust the financial statements 调整财务报表 E)-r+ <l
54.perform additional audit procedures 实施追加的审计程序 f%)zg(YlO
55.audit risk 审计风险 lz0TK)kuC
56.detection risk 检查风险 )T66<UDK|
57.inappropriate audit opinion 不适当的审计意见 Gqcz<=/
58.material misstatement 重大的错报
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59.tolerable misstatement 可容忍错报 wHv]ViNvXE
60.the acceptable level of detection risk 可接受的检查风险